https://www.taxtmi.com/caselaws?id=102113 For goods notified under Section 4A of the Central Excise Act, 1944, where more than one retail sale price is declared on the package, Explanation 2(a) deems the maximum declared price to be the retail sale price for valuation. As the packing carried two declared prices, assessment was required to proceed on the higher price, and that value was correctly adopted for excise assessment. en-us Thu, 02 May 2002 00:00:00 +0530 Mon, 13 Feb 2012 17:07:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102113 For goods notified under Section 4A of the Central Excise Act, 1944, where more than one retail sale price is declared on the package, Explanation 2(a) deems the maximum declared price to be the retail sale price for valuation. As the packing carried two declared prices, assessment was required to proceed on the higher price, and that value was correctly adopted for excise assessment. Case-Laws Central Excise Thu, 02 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102113